Kevin Lembo was elected Connecticut’s State Comptroller in 2010
following 20 years of public service and advocacy.

A native of Paterson, NJ,
Lembo first came to public service as an independent advocate. Working with the
private, public and non-profit sectors, Lembo helped design and implement an
innovative long-term home care program in New York that successfully prevented
premature and permanent admissions to nursing facilities. He was also program
director for an AIDS education, prevention and primary care program before
serving as Assistant Comptroller in Connecticut.

In 2004, Lembo was appointed Connecticut’s first state Healthcare Advocate where
he spent years helping thousands of residents navigate the complexities of the
health care system; advocated for patients denied coverage or treatment; and
returned millions of dollars to consumers.

As State Comptroller, Lembo continues to lead the charge for more affordable and
quality health care. While employers throughout the country have faced
significant increases in per-person health-care expenses, Lembo has worked to
unite stakeholders in both state government and in the corporate community to
implement programs that emphasize preventative care – ultimately improving
wellness and reducing immediate and long-term costs to the state.

Comptroller Lembo also serves as the chief fiscal guardian -- monitoring and
reporting on the state’s financial status, coordinating health care and payroll
for hundreds of thousands of public employees and retirees, and administering
the statewide electronic accounting system. He has been hailed by advocacy
groups and the media as a “champion of transparency” for his efforts to promote
public access to vital state financial information. The Connecticut Council on
Freedom of Information recognized Lembo’s efforts toward open government with
its Bice Clemow Award in 2013.

Comptroller Lembo has also been appointed to the Board of Directors of the
Connecticut Foundation for Open Government, Inc. (CFOG), a non-profit
corporation dedicated to promoting open and accountable government.

Transparency initiatives include “Open Connecticut” – an online hub of state
financial data created and maintained by the Office of the State Comptroller
that simplifies access to important information about the state’s budget and
financial future. Lembo successfully advocated for greater openness surrounding
hundreds of millions of dollars in economic development initiatives – resulting
in the Governor’s Executive Order No. 38 establishing a searchable electronic
database containing various forms of state economic assistance and tax credits
used to recruit businesses and encourage job creation.

As a longtime advocate of Generally Accepted Accounting Principles (GAAP),
Lembo's office plays a critical role in transitioning the state to a new era of
financial transparency and accountability and, on a monthly basis, he reports on
the state's financial status to ensure that Connecticut proceeds on a secure
financial track.

Comptroller Lembo has advocated for financial and operational efficiencies
across state and local government, expanding use of online technologies for
employee and retiree payroll, and payments to vendors and municipalities.
Under authority granted by the state legislature, Comptroller Lembo launched the
Connecticut Partnership Plan to extend savings to municipalities and other
public employers by offering an affordable health plan option. Lembo also
launched the CT Partnership Pharmacy Plan to offer similar municipal savings on
pharmacy benefits.

With a continued emphasis on promoting preventive-based health care, Comptroller
Lembo established “Man Up” – a statewide initiative to encourage more men to
seek preventive health care so that they can live longer, healthier lives.
In addition to serving as Comptroller, Lembo has been reappointed by Yale School
of Nursing as a Clinical Instructor in the Nurse Management Policy & Leadership
Specialty in Nursing.

Comptroller Lembo holds a Master of Public Administration degree from California
State University and is a member of the Pi Alpha Honor Society. He was named a
Toll Fellow of the Council of State Governments in 2004, and has served as a
panelist and moderator throughout the state and country as an expert in health
care and retirement administration.

In 2004, Comptroller Lembo was commissioned a “Kentucky Colonel,” the highest
honor awarded by the Governor of the Commonwealth of Kentucky, in recognition of
his advocacy on behalf of children in foster care.

Lembo resides in Guilford, CT with his spouse, Charles Frey; they have three
children.

MissionTo provide accounting and financial services, to administer employee and
retiree benefits, to develop accounting policy and exercise accounting
oversight, and to prepare financial reports for state, federal and
municipal governments and the public.

Statutory ResponsibilityThe responsibilities of the Office of the State Comptroller (OSC) were
first charged in the State Constitution in 1786, and have been expanded
over the years in the Connecticut General Statutes. According to Article
Fourth, Section 24 of the State Constitution, the State Comptroller
"shall adjust and settle all public accounts and demands, except grants
and orders of the general assembly. He shall prescribe the mode of
keeping and rendering all public accounts."

In addition, state law charges the office to adjust and/or settle all
demands against the state not first adjusted and settled by the General
Assembly; to prepare all accounting statements relating to the financial
condition of the state; to provide for the budgetary and financial
reporting needs of the executive branch through the Core-CT computerized
system; to pay all wages and salaries of state employees; and to
administer miscellaneous appropriations including the procurement of
medical, dental and pharmacy benefits.

The bulk of the Comptroller's statutory requirements are detailed in CGS
Secs. 3-111 through 3-123.

The office is organized by seven divisions:

Accounts Payable DivisionThe Accounts Payable Division manages the centralized accounts payable
function for the state, maintains a database of more than 126,000
records on state vendor profiles, initiates and monitors the process for
paying and settling the state's obligations, examines state encumbrances
and expenditures for compliance, conducts pre-audits of procurement
requests for $1 million or more, and addresses a variety of necessary
federal and state requirements and Freedom of Information requests.

The division processes special payments such as tax-exempt bond funds,
debt service, state legal settlements, land condemnations, human
resource benefits, federal pass-through and state grants. These payments
are processed through various methods such as checks, Automated Clearing
House (ACH, also known as electronic funds transfer or EFT), wire
transfers, and inter-agency transfers.

The division enforces the statutory, regulatory and accounting
provisions mandated by state and federal law and by the comptroller's
policies; facilitates the execution of state grant programs for payment
to municipalities and/or non-profit organizations; produces reports of
payments to municipalities and provides assistance to municipalities'
independent auditors in the reconciliation of such payments; maintains
financial records, including garnishments/offsets through the vendor
file database within the state's Core-CT administrative and financial
system; assists agencies in processing transactions and troubleshooting
problems with such transactions in Core-CT; develops manuals and
provides training to other state agencies' business office staff;
processes and distributes forms for certain vendors, grantees and the
Internal Revenue Service.

Budget and Financial Analysis DivisionThe Budget and Financial Analysis Division performs the state's
accounting and financial reporting functions. The division is
responsible for posting, analyzing and reporting state expenditures and
receipts by fund and account category inclusive of federal and other
funding sources.

The division computes and reports direct and indirect costs associated
with major state programs. This cost data is recorded and maintained in
accordance with federal law and is used to secure reimbursements from
federal and other funding sources. At the comptroller's direction, the
division prepares a monthly analysis of the state's budget condition
that contains the financial statements for the latest month and
projections for the budget position to year's end.

The division publishes two of the comptroller's annual financial reports
-- a budgetary base (modified cash basis of accounting) report that
details and analyzes state expenditures, receipts, and capital budget
activities for the fiscal year; and a Comprehensive Annual Financial
Report (CAFR) prepared in accordance with Generally Accepted Accounting
Principles (GAAP) that analyzes the state's overall fiscal position and
provides audited financial statements for state and state-supported
fiscal activities.

The division develops and implements complex accounting systems and
procedures for state agencies to maximize accountability,
standardization and cost effectiveness; conducts independent audits;
monitors agency compliance with these systems and procedures; performs
analysis/interpretation and statewide dissemination of changes occurring
as a result of collective bargaining contracts and negotiations; and
monitors the activity on Trustee Accounts within state agencies.

It is responsible for the management of the state's real and personal
property for insurance and accounting purposes, as well as maintaining
casualty loss records. The division administers the statewide purchasing
card and fuel card programs, including auditing and compliance reviews
of the daily transactions of each of the 1,850 cardholders.

Staff members are available to provide assistance to state agencies in
the implementation of and interpretation of accounting procedures.

Healthcare Policy & Benefit Services DivisionThe Healthcare Policy & Benefit Services Division administers benefits
programs for all state employees, retirees, and their families. The
largest programs are the medical, pharmacy, and dental benefit programs
covering over 200,000 lives. The division is responsible for the
contract procurement, administration, and evaluation of these programs.

The division provides administrative support to the Healthcare Cost
Containment Committee, as well as substantive updates on the
patient-centered medical home initiative, eligibility for and enrollment
in the state employee and retiree health plan, and rates and utilization
issues.

In 2010, the division implemented a new prescription purchasing
initiative that could save municipal and state taxpayers millions of
dollars. The Connecticut Prescription Partnership is a strictly
voluntary partnership that permits towns and cities to join the state's
self-insured pharmacy benefit program and achieve significant savings by
purchasing drugs through the state.

The division is working on new and expanded opportunities for
municipalities and non-profits to procure health care in coordination
with the state, potentially saving significant dollars and resources.

The division is also responsible for administrating the State of
Connecticut Defined Contribution Plans, including oversight of
investments which are currently in excess of $3.2 billion.

The division also coordinates group life insurance, unemployment
insurance and supplemental benefits for state employees.

Information Technology DivisionThe Information Technology Division is an inter-agency team that
supports and helps maintain Core-CT, the statewide financial, human
resource, and payroll system. Core-CT performs the state's accounting,
accounts payable, accounts receivable, purchasing, billing, project
management, human resource, time and attendance, payroll, and benefits
administration functions and is used by well over 10,000 state
employees. In total there are approximately 50 employees of the Office
of the State Comptroller who work full time on supporting the system's
operation.

The division is responsible for the maintenance and upgrade of Core-CT,
and provides analysis for the comptroller regarding strategic
information technology issues impacting the state.

The division's Technology Support Unit develops and maintains the
comptroller's technical infrastructure, including local area network
(LAN) planning, personal computer (PC) installation and troubleshooting,
training in desktop software applications, help desk support for all PC
users, and development of custom PC/LAN applications and is responsible
for web development and maintenance for the comptroller's Intranet and
Internet web sites.
Administrative Services DivisionThe Administrative Services Division provides policy and program direction
for certain administrative functions of the Office of the State
Comptroller and develops and executes the agency budget.

The division administers accounting, accounts payable, purchasing,
financial reporting and analysis, contract administration, tuition,
travel and training reimbursement, and paycheck and deposit advice and
distribution for state employees and retirees. It also provides
comprehensive support for security, facility management, courier, and
telephone services.

The division monitors legislative initiatives affecting the agency's
budget and other programs under its jurisdiction. It also interprets
constitutional and statutory provisions affecting state financial
expenditures and revenues for the proper application and reporting of
state monies and securities to various state and federal agencies on
multiple statewide accounts and programs, including Other Post
Employment Benefit (OPEB) accounts, active and retiree health insurance
appropriations, disability payments for collective bargaining employees,
employers' unemployment compensation payments to the State Department of
Labor, tuition, travel and training reimbursements to collective
bargaining employees, Funds Awaiting Distribution accounts, and
court-ordered Adjudicated Claims.

The division reconciles and posts the bi-weekly state employee payroll
to the appropriate miscellaneous accounts to allow payments of the
fringe benefits, which has an annualized total of approximately $2
billion.

Payroll Services DivisionThe Payroll Services Division pays all state employees; coordinates all
payroll deductions; maintains records on payroll taxes; and deposits
federal and state income tax withholding and social security
contributions. It pre-audits and issues state employee and deduction
checks on a bi-weekly basis; submits deduction reports; maintains wage
execution records, and administers direct deposit programs.

The division implemented ePay, an initiative to transition the state to
a paperless payroll system that will save significant state resources.
This pilot program is enabling thousands of state employees to receive
electronic pay statements, with the ultimate goal of moving virtually
all state employees to the paperless system.

The division staff also produces information requests for state
employees, state agencies, outside organizations, and the general
public, including the media.

In providing oversight and management of the state pension plans, the
division performs a comprehensive package of services including
retirement counseling and administrative support to the Connecticut
State Employees Retirement Commission.

It receives and processes retirement applications from state agencies,
and it manages computer, accounting, investigatory, payroll, training,
record-keeping, and compliance activities related to the state's complex
retirement programs.

The division analyzes and implements ever-changing statutory,
collectively bargained, and federally mandated revisions to the pension
plans within its jurisdiction. It plans, researches and develops new
products based on retirement conditions and trends.